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of <h1>Tripura GST Notification: No Refund on Unutilized Input Tax Credit for Specified Fabrics and Rail Locomotives Since 2017.</h1> The Government of Tripura, exercising its powers under the Tripura State Goods and Services Tax Act, 2017, has issued a notification specifying goods for which no refund of unutilized input tax credit will be allowed. This applies when the tax rate on inputs is higher than on output supplies, excluding nil-rated or fully exempt supplies. The specified goods include various woven fabrics, knitted or crocheted fabrics, and rail locomotives and their parts. This notification, effective from July 1, 2017, outlines the tariff items and descriptions for these goods, ensuring compliance with the Customs Tariff Act, 1975.
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